Delaware Code § 9-8301

Annual assessment of all assessable property and persons
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(a) The procedure in Kent County shall be as provided in Chapter 41 of this title.
(b) The procedure in New Castle County shall be as provided in Chapter 13 of this title.
(c) The procedure in Sussex County shall be as provided in Chapter 70 of this title.
(Code 1852, §§ 186, 188; 13 Del. Laws, c. 394; 16 Del. Laws, c. 322; 19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11;
19 Del. Laws, c. 566, § 1; 20 Del. Laws, c. 389, § 1; 21 Del. Laws, c. 29, §§ 1, 2; 23 Del. Laws, c. 49, § 4; Code 1915, §§
1107-1109A; 28 Del. Laws, c. 79, §§ 9, 10; 29 Del. Laws, c. 72, §§ 9-11; 30 Del. Laws, c. 77, §§ 9, 10; 30 Del. Laws, c. 78, §§
1-3; 31 Del. Laws, c. 14, § 16; 38 Del. Laws, c. 74, § 1; Code 1935, §§ 1263, 1264, 1266, 1301, 1302, 1319, 1320; 44 Del. Laws,
c. 91, § 1; 9 Del. C. 1953, § 8301; 49 Del. Laws, c. 382; 55 Del. Laws, c. 85, §§ 22A, 22B; 56 Del. Laws, c. 103, § 10; 57 Del.
Laws, c. 762, §§ 21A, 21B; 78 Del. Laws, c. 142, § 4.)

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